https://www.taxtmi.com/caselaws?id=277277 Proceedings under the special machinery of the Taxation on Income (Investigation Commission) Act, 1947 were found discriminatory where similarly situated assessees could also be proceeded against under amended section 34 of the Income-tax Act, 1922. Because the special procedure treated the Commission's findings as final, allowed no ordinary appeal, and materially curtailed the assessee's rights without a relevant basis for differentiation, its continuation offended Article 14 of the Constitution. The High Court therefore issued a writ of prohibition restraining the Income-tax Officer from continuing the proceedings. en-us Thu, 14 Apr 1955 00:00:00 +0530 Fri, 30 Nov 2018 10:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277277 Proceedings under the special machinery of the Taxation on Income (Investigation Commission) Act, 1947 were found discriminatory where similarly situated assessees could also be proceeded against under amended section 34 of the Income-tax Act, 1922. Because the special procedure treated the Commission's findings as final, allowed no ordinary appeal, and materially curtailed the assessee's rights without a relevant basis for differentiation, its continuation offended Article 14 of the Constitution. The High Court therefore issued a writ of prohibition restraining the Income-tax Officer from continuing the proceedings. Case-Laws Income Tax Thu, 14 Apr 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277277